Corporate Reputation in The Spanish Context: An Interaction Between Reporting to Stakeholders and Industry

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Journal of Business Ethics 129 (3):733-746 (2015)
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Abstract

The authors describe the intensity and orientation of the corporate social responsibility reporting in four Spanish industries and explore the relationship that exists between both concepts and an independent measurement of reputation for CSR. The results demonstrate that the CSR reporting is especially relevant and useful in the finance industry. Finance companies report significantly more CSR information than most industries in Spain, and this reporting is more closely linked to their CSRR than the CSR reporting of basic, consumer goods and services industries.

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10.1007/s10551-014-2199-3

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Carlos López
University of California at Santa Barbara

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